Lionel Messi -- My GF's Hot Ass ... Distracts from Tax Evasion Scandal

Nothing takes your mind of possible prosecution like hot ass on a boat ... just ask Argentinian soccer hero Lionel Messi.

With the Spanish government mulling over the decision to prosecute the footballer for allegedly filing more than $5 million in false tax returns, Messi decided to take a yacht trip this week with his GF in Italy.

#10 was chillin' in a yacht in Ponza -- while 26-year-old Antonella Roccuzzo showed off her thong'd out backside outside of a seaside restaurant filled with lucky patrons.